Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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CESTAT adjudicated a service tax recovery case involving procedural service of show cause notice (SCN) during COVID-19 pandemic. The tribunal determined that electronic service via email was valid, citing Supreme Court's guidance on alternative notice delivery methods. The court referenced Article 141 of the Constitution, affirming SC orders as binding precedent. Despite appellant's challenge regarding non-traditional SCN service, the tribunal found the electronic notice transmission legitimate, particularly given pandemic constraints. The appellant's substantive arguments were deemed without merit. Consequently, the appeal was summarily dismissed, upholding the original tax recovery, interest, and penalty assessment.
CESTAT adjudicated a service tax recovery case involving procedural service of show cause notice (SCN) during COVID-19 pandemic. The tribunal determined that electronic service via email was valid, citing Supreme Court's guidance on alternative notice delivery methods. The court referenced Article 141 of the Constitution, affirming SC orders as binding precedent. Despite appellant's challenge regarding non-traditional SCN service, the tribunal found the electronic notice transmission legitimate, particularly given pandemic constraints. The appellant's substantive arguments were deemed without merit. Consequently, the appeal was summarily dismissed, upholding the original tax recovery, interest, and penalty assessment.
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